Arkansas Et 1 Form – Fill Out and Use This PDF

The Arkansas ET-1 form is the official excise tax return used to report state and local taxes under the Gross Receipts (Sales) Tax and Compensating Use Tax Acts. Businesses and vendors registered in Arkansas file this return to report taxable sales, calculate taxes owed, and apply eligible credits or discounts for the period. The Arkansas Department of Finance and Administration requires the ET-1 from all registered excise tax permittees, and taxpayers who submit on time may claim a 2% discount. Click below to fill out and download your Arkansas ET-1 form online for free.

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Arkansas Et 1 Form PDF Details

Tax Types Reported on the ET-1

The Arkansas ET-1 form covers several distinct tax categories, each in its own reporting section. Registered vendors report state sales tax, local sales tax, compensating use tax, food and food ingredient tax, manufacturing utilities tax, and aviation fuel tax where applicable. All figures are entered in whole dollars.

Filing Deadlines, Discounts, and Credits

Arkansas excise tax returns are due monthly on the last day of the month following the reporting period. Businesses that file and pay in full on time qualify for a 2% discount on the tax amount due. The Tourism Development Credit and other approved credits reduce the total liability when claimed on the ET-1. Act 866 of 2003 requires businesses that close or transfer ownership to file a final return before the state will cancel the sales tax permit.

Electronic Filing Through ATAP

The Arkansas Taxpayer Access Point (ATAP) is the recommended channel for submitting ET-1 returns. The portal lets taxpayers file returns, amend prior periods, remit payments, and review account history without mailing paper forms. Businesses that also operate in border areas may need to complete the Arkansas Border City Form in addition to the ET-1. Other Arkansas state tax filings, such as the Arkansas Form 10-336, may be required depending on your tax type and permit classification.

Who Must File the Arkansas ET-1

Any business or person holding an Arkansas sales tax permit, consumer use tax permit, or excise tax permit must file the ET-1 for each reporting period, even when no taxable sales occurred during that period. Retailers, wholesalers, manufacturers, and service providers with nexus in Arkansas are among those required to register and file. If you are unsure whether your business activities trigger an Arkansas filing obligation, consult the Department of Finance and Administration or a licensed tax professional.

Question	Answer
Form Name	Arkansas Et 1 Form
Form Length	9 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	2 min 15 sec
Other names	ar et 1 form, arkansas et, et 1 form get, arkansas excise tax return form et 1

How to Edit Arkansas Et 1 Form Online for Free

What You Need Before You Start

Before filling out the Arkansas ET-1 form, gather the following information for the reporting period:

Your Arkansas sales tax permit number or excise tax account number
Total gross sales and taxable sales figures broken down by tax type
Records of exempt sales, deductions, and any credits you plan to claim
Payment information if you are remitting taxes with this return

Having these figures ready before you open the form reduces errors and speeds up the filing process.

Steps to Complete the Arkansas ET-1 Form Online

Use the free FormsPal PDF editor to fill out your ET-1 return directly in your browser. No software download or account is required.

Open the form. Click the "Get Form" button at the top of this page to load the Arkansas ET-1 in the PDF editor.
Enter your business details. Type your legal business name, Arkansas permit number, business address, and the filing period dates in the header section of the form.
Report gross sales and deductions. Enter your total gross receipts for the period. Then list qualifying deductions such as sales for resale, interstate sales, and other exempt transactions to arrive at your net taxable sales figure.
Calculate taxes by section. The ET-1 has separate lines for state sales tax, local sales tax, compensating use tax, food tax, and other excise categories. Enter the taxable amount and the applicable rate for each section that applies to your business.
Apply discounts and credits. If you are filing and paying on time, enter the 2% timely-payment discount on the designated line. Claim any Tourism Development Credit or other approved tax credit in the credits section.
Total taxes due. Sum all tax lines and subtract any credits and discounts to arrive at the net tax due for the period.
Sign and submit. Enter the name and title of the person completing the return, add the date, and sign the form. Submit via ATAP or mail the completed paper return to the Arkansas Department of Finance and Administration.

Common Questions About the Arkansas ET-1 Form

Do I need to file even if I had no sales? Yes. Arkansas requires a zero return for every period in which you hold an active permit, even if no taxable activity occurred.

What happens if I file late? Late returns lose the 2% timely-payment discount and may incur penalties and interest charges from the Department of Finance and Administration. Filing through ATAP timestamps your submission automatically.

Can I amend a prior ET-1? Yes. Use the ATAP portal to file an amended return for any prior period. Corrections that increase the tax due will require a payment for the difference plus any applicable interest.

For other Arkansas tax filings, see the Arkansas Form 1086 and the consumer use tax return guide for comparison. The Maryland Sales and Use Tax Form 202 illustrates how other states structure their combined sales and use tax returns.

Understanding the Arkansas ET-1 Form Sections

The ET-1 form is divided into several numbered sections, each targeting a specific category of tax. Knowing which sections apply to your business helps you complete only the relevant parts and skip sections with no activity. Below is an overview of the key sections you will encounter:

Section A: In-State Sellers. This section is used by businesses physically located in Arkansas that make taxable retail transactions to customers in the state. Enter total gross receipts from in-state transactions, then subtract any nontaxable items to arrive at net taxable gross receipts.

Section B: Out-of-State Sellers. Businesses without an Arkansas physical location that sell goods or services into the state report here. Remote sellers who meet the economic nexus threshold (typically $100,000 in annual Arkansas sales or 200 separate transactions) must complete this section every return period.

Section C: Consumer Use Tax. Taxpayers who purchase tangible personal property from out-of-state vendors without paying Arkansas tax owe use tax equal to the Arkansas rate. Report those purchases in this section. Common examples include equipment ordered from an out-of-state supplier or software licenses purchased online.

Section D: Food and Food Ingredient Tax. Arkansas imposes a reduced tax rate on food for home consumption. Vendors who sell both general merchandise and food items must separate food receipts from non-food receipts in this section. The reduced rate applies only to qualifying food and food ingredients, not to prepared food sold at restaurants.

Section E and Beyond: Special Additional Taxes. Arkansas imposes additional taxes on specific industries, including aviation fuel, manufacturing utilities, and certain alcoholic beverages. Only businesses holding the relevant permits complete these sections. If your business does not engage in a listed activity, leave that section blank and do not enter a zero.

Completing each applicable section accurately and totaling all lines before signing gives you a clean, auditable ET-1 filing. Keep a copy of each submitted form and the corresponding payment confirmation for at least three years, which is the standard state audit lookback period.

Tips for Accurate ET-1 Filing

A few practical habits make the ET-1 process faster and lower the risk of an audit adjustment:

Reconcile your records monthly. Compare your accounting software totals against the ET-1 line items before you submit. Small differences in gross receipts versus taxable receipts are easier to catch when the period is fresh than months later.
Track exemption certificates. If you sell to resellers, wholesalers, or tax-exempt organizations, keep signed exemption certificates on file. Without a valid certificate, an auditor may reclassify the transaction as taxable.
Use the ATAP confirmation number. Every electronic submission through the Arkansas Taxpayer Access Point generates a confirmation number. Save this number as proof of on-time filing. It is your first line of defense if the state's records show a missing period.
Check for rate changes each January. The Arkansas Department of Finance and Administration periodically updates local tax rates. Verify current rates at the start of each new year to avoid under- or over-collecting tax from customers.

Staying organized throughout the year turns the monthly ET-1 from a stressful task into a routine one. If your volume grows or tax types multiply, consider working with a licensed Arkansas CPA who specializes in state excise tax compliance.